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IFTA due date helper
Pick any date to see its IFTA quarter, the day the return and payment are due and how many days are left. The 3Q2026 return is due Monday, November 2, 2026, because Saturday, October 31, 2026 is a Saturday.
Rule: The tax return and full payment are due on the last day of the month following the close of the quarter; if that day is a Saturday, Sunday or legal holiday, the next business day is the due date. This page moves Saturdays and Sundays; a legal holiday in your base jurisdiction moves the date too.
How it works
The tax return and full payment are due on the last day of the month following the close of the quarter; if that day is a Saturday, Sunday or legal holiday, the next business day is the due date. Tax returns are required even if no operations were conducted or no taxable fuel was used during the quarter. Returns not filed or full payment not made by the due date are late and the taxes due are delinquent.
| Quarter | Months | Due | Weekend shift |
|---|---|---|---|
| 1Q2026 | January to March | Thursday, April 30, 2026 | none |
| 2Q2026 | April to June | Friday, July 31, 2026 | none |
| 3Q2026 | July to September | Monday, November 2, 2026 | from Saturday 2026-10-31 |
| 4Q2026 | October to December | Monday, February 1, 2027 | from Sunday 2027-01-31 |
Late: the base jurisdiction may assess $50 or 10% of the delinquent tax, whichever is greater ($50.00 on $300 of tax, $200.00 on $2,000). Interest on delinquent taxes: 2 percentage points above the IRS underpayment rate (Internal Revenue Code 6621(a)(2)), set each January 1, accruing monthly at 1/12 of the annual rate.
A licensee with under 5,000 miles (8,000 km) in all member jurisdictions other than the base jurisdiction over 12 months may ask the base jurisdiction to report annually; the annual return is due January 31.
Sources of the rules
- Due date: IFTA Articles of Agreement (effective January 2026), R960.100 Due Date — https://www.iftach.org/manuals/2026/AA/Articles%20of%20Agreement%20-%2001-01-26.pdf, read on 2026-09-29
- Return every quarter: IFTA Articles of Agreement (effective January 2026), R930.100 Quarterly Tax Reporting — https://www.iftach.org/manuals/2026/AA/Articles%20of%20Agreement%20-%2001-01-26.pdf, read on 2026-09-29
- Late filing: IFTA Articles of Agreement (effective January 2026), R970 Late Filing — https://www.iftach.org/manuals/2026/AA/Articles%20of%20Agreement%20-%2001-01-26.pdf, read on 2026-09-29
- Penalty: IFTA Articles of Agreement (effective January 2026), R1220.100 Penalties: "a penalty of $50.00 or 10 percent of delinquent taxes, whichever is greater" — https://www.iftach.org/manuals/2026/AA/Articles%20of%20Agreement%20-%2001-01-26.pdf, read on 2026-09-29
- Interest: IFTA Articles of Agreement (effective January 2026), R1230.100 U.S. Jurisdiction Interest Rate — https://www.iftach.org/manuals/2026/AA/Articles%20of%20Agreement%20-%2001-01-26.pdf, read on 2026-09-29
- Annual reporting: IFTA Articles of Agreement (effective January 2026), R930.200 and R960.100 — https://www.iftach.org/manuals/2026/AA/Articles%20of%20Agreement%20-%2001-01-26.pdf, read on 2026-09-29
Frequently asked questions
- When is the IFTA return for the 3rd quarter of 2026 due?
- Monday, November 2, 2026. The rule is the last day of the month after the quarter, Saturday, October 31, 2026, but that is a Saturday, so the next business day applies (IFTA Articles of Agreement R960.100).
- Do I file an IFTA return if I did not drive?
- Yes. A return is required every quarter even with no operations or no taxable fuel (R930.100); file it with zero miles.
- What is the penalty for a late IFTA return?
- $50 or 10% of the delinquent tax, whichever is greater (R1220.100), plus interest on the unpaid tax. A return is late if it is not filed or not fully paid by the due date.
- Does a mailed return count on the postmark date?
- Yes: R960.200 counts a mailed return as filed on the postmark date of the national postal service or delivery service, if the envelope is properly addressed and stamped. An electronic return counts on the date your base jurisdiction's law sets.
Guides
- IFTA due dates 2026 and 2027: the quarterly filing calendar
Every IFTA quarterly return due date for 2026 and 2027, moved past weekends as R960 says, with the late penalty ($50 or 10%) and interest rules.